Bronchitis Overview. Acute bronchitis is the sudden inflammation of the tracheobronchial tree, which comprises the trachea, or windpipe (tube that leads from the throat to the lungs) and the bronchi (bronchial tubes, air passages of the lungs).
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A bequest is the act of giving property by will. Strictly, bequest is used of personal property, and devise of real property.In legal terminology, bequeath is a verb form meaning to make a bequest.ection 102(a) of the Code makes an exception for bequests stating that Gross income does not include the value of property acquired by gift, bequest, or inheritance.. In general this means that the value or amount of the bequest does not need to be included in a taxpayer's gross income.